TaxTMI 
TaxTMI 
2021 (2) TMI 1226
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....llow Duct" made of Meta Armid/Para Armid Fabric with Silicon Rubber Coating on both sides for RMPU for LHB EOG/HOG type AC coaches of Indian Railways. 3. The applicant has sought advance ruling on following questions- I. What will be the HSN Code and GST Rate on supply of "below Duct" to RDSO Ministry of Railways for use in Indian Railway Coaches? II. Whether the supply of "Bellow Duct" to RDSO Ministry of Railways for use in Indian Railway Coaches will fall under the HSN Code 8607 having GST Rate of 12% or will it fall under the HSN 8424 having GST Rate of 18%. 4. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of....
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....icant was granted a personal hearing on 11.02.2021 which was attended by Shri Shashank Mittal, CA/ Authorized representative during which he reiterated the submissions made in the application of advance ruling. DISCUSSION AND FINDING 8. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the UPGST Act. Further for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the 'CGST Act'. 9. We ha....
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....#39;Bellow Duct' as per Form GST ARA-01 whereas in the Purchase Order, there is mention of supply of Bellows set consisting of 1 No of Supply Air Bellow, 02 Nos. of Fresh Bellows and 2 Nos. of Return Air Bellow Ducts. 13. According to the Customs Tariff Act, 1975 (51 of 1975), we find that Industrial Bellows are classified under HSN 8424. The chapter subheading 8424 cover Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; Fire Extinguishers, whether or not charged, spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines. The applicant has also sought advance ruling as to whether bellow duct will fall under HSN 8424 or HSN 8607. A....
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....classification of goods under Chapter Heading 8607 does not include 'Bellow Sets (or Bellow Duct)'. It only refers to parts of railway such as bogies, bissel-bogies, axels, wheels, brakes, hooks and parts thereof, in a general way; whereas, Chapter Heading 8424 clearly includes 'Bellows'. Note 2 (e) to Section XVII mentions that the expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section- (a).......... (b)......... ............. (e) machines and apparatus of headings 8401 to 8479, or parts thereof, other than the radiators for the articles of this Section, articles of heading 8481 or 8482 or, provided they constitute....
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....s and Associated Transport Equipment", is relevant to items classified under Chapters 86. 18. We find from the above that, the classification of goods under Chapter Heading 8607 does not include 'bellow Sets (or Bellow Ducts). It only refers to parts of railway such as bogies, bissel-bogies, axels, wheels, brakes, hooks and parts thereof, in a general way; whereas, Chapter Heading 8424 clearly includes 'Bellow'. Thus from a reading of Note 2 (e) to Section XVII of the Customs Tariff and Note 2 to Chapter 86 of the Customs Tariff, the applicant's product, 'Bellow Ducts' are classifiable under HSN 8424. 19. Further, we find that Circular No. 30/4/2018-GST dated 25.01.2018 of the Government of India, Ministry of Finan....